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2020 (12) TMI 451 - HC - GSTValidity of SCN - petitioner-Company has challenged the SCN in the present writ petition on various grounds including that the respondents do not have jurisdiction to pass impugned detention order/notice - Section 129(3) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 - HELD THAT:- In the instant writ petition, it is apparent that by the medium of this writ petition, only a show cause notice has been challenged by the petitioner-Company. Though the petitioner- Company has filed reply to the said show cause notice, but it intends to file a detailed reply to the said show cause notice. Without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act. In the event of filing reply to the show cause notice by the petitioner- Company, the respondents are directed to consider the same and pass appropriate order. In the meantime, the respondents are directed not to finalize the imposition of penalty. Petition disposed off.
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